More philosophical is the book by Martin Fowler: Refactoring.
Not giving hard figures, but more ways of looking at your code base with common sense.
But mind you, AI coding will change all that, AI agents don't need comprehensible code, in fact, they might just make code more 'efficient' (not a variable 'name', but just 'a') in a way that we humans cannot understand anymore.
Maybe agents devise a 'middle language' that only AI coding agents can understand, highly efficient.
And then methods of thousands of lines of code might not be an exception anymore.
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